A method for manufacturing a rate-of-rotation sensor is described in German Patent Application No. 195 30 736.4. The rate-of-rotation sensor is fabricated as a three-layer system. The rate-of-rotation sensor and the conductor traces are patterned (delineated) out of the third layer. The conductor traces are electrically insulated (isolated) by cutouts from other regions of the third layer and by a second electrically insulating layer from a first layer. A dry-etching process is used to pattern the rate-of-rotation sensor and the conductor traces out of the third layer. In addition, the first layer is also thinned (etched down) near the rate-of-rotation sensor. This is effected by a wet-chemical etching, e.g., in a slightly heated potassium hydroxide solution. As necessitated by the etching process, an etching mask made up of a two-layer system of silicon oxide and a nitrite is applied to the first layer, and the two-layer system is then patterned.